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Un instrumento financiero clasificado como activo o pasivo se registran como ingresos o gastos. ESTADOS DE SITUACION FINANCIERA. ACTIVOS.¿Cómo pueden los registros de mejorar su negocio? 21300 Pasivos incluidos en grupos de activos clasificados como mantenidos para la venta. Contempla la compra de ganado y otras especies de animales que se adquieren para trabajo o con fines de reproducción y se registran como un activo fijo.